Sales and use taxes: exemption: food products.

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. These laws provide various exemptions from these taxes, including an exemption for food products, which, pursuant to Proposition 163, approved by the voters on November 3, 1992, are required to include, among other items, candy, confectionery, and snack foods.